Title 26, Chapter 11 — Estate Tax
56 sections
Section 2001
Imposition and rate of tax
Section 2002
Liability for payment
Section 2010
Unified credit against estate tax
Section 2011
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
repealed
Section 2012
Credit for gift tax
Section 2013
Credit for tax on prior transfers
Section 2014
Credit for foreign death taxes
Section 2015
Credit for death taxes on remainders
Section 2016
Recovery of taxes claimed as credit
Section 2031
Definition of gross estate
Section 2032
Alternate valuation
Section 2032A
Valuation of certain farm, etc., real property
Section 2033
Property in which the decedent had an interest
Section 2033A
Renumbered § 2057]
renumbered
Section 2034
Dower or curtesy interests
Section 2035
Adjustments for certain gifts made within 3 years of decedent’s death
Section 2036
Transfers with retained life estate
Section 2037
Transfers taking effect at death
Section 2038
Revocable transfers
Section 2039
Annuities
Section 2040
Joint interests
Section 2041
Powers of appointment
Section 2042
Proceeds of life insurance
Section 2043
Transfers for insufficient consideration
Section 2044
Certain property for which marital deduction was previously allowed
Section 2045
Prior interests
Section 2046
Disclaimers
Section 2051
Definition of taxable estate
Section 2052
Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
repealed
Section 2053
Expenses, indebtedness, and taxes
Section 2054
Losses
Section 2055
Transfers for public, charitable, and religious uses
Section 2056
Bequests, etc., to surviving spouse
Section 2056A
Qualified domestic trust
Section 2057
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
repealed
Section 2058
State death taxes
Section 2101
Tax imposed
Section 2102
Credits against tax
Section 2103
Definition of gross estate
Section 2104
Property within the United States
Section 2105
Property without the United States
Section 2106
Taxable estate
Section 2107
Expatriation to avoid tax
Section 2108
Application of pre-1967 estate tax provisions
Section 2201
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Section 2202
Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
repealed
Section 2203
Definition of executor
Section 2204
Discharge of fiduciary from personal liability
Section 2205
Reimbursement out of estate
Section 2206
Liability of life insurance beneficiaries
Section 2207
Liability of recipient of property over which decedent had power of appointment
Section 2207A
Right of recovery in the case of certain marital deduction property
Section 2207B
Right of recovery where decedent retained interest
Section 2208
Certain residents of possessions considered citizens of the United States
Section 2209
Certain residents of possessions considered nonresidents not citizens of the United States
Section 2210
Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
repealed